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Full text of "Annual report of the Board of Directors of the Massachusetts Cremation Society"

Massachusetts 
Cremation Society 



Fifteenth 
Annual 
Report 
for tHe year 
1 Q O 8 



Addresses at the Annual Meeting 



MASSACHUSETTS 
CREMATION SOCIETY 



FIFTEENTH ANNUAL REPORT 
FOR THE YEAR 
1908 



BOSTON 

Geo. H. Ellis Co., Printers, 272 Congress Street 
1909 



5^ 



THE MASSACHUSETTS CREMATION SOCIETY. 



Rev. Paul Revere Frothtngham, President, 294 Beacon Street. 
John Ritchie, Vice-President, 3 Hancock Avenue. 
Richard W. Hale, Treasurer, 60 State Street. 
Roger D. Swalm, Clerk, 60 State Street. 

Rev. Edward H. Hall. 
President Charles W. Eliot. 
Right Rev. William Lawrence. 
Miss Katharine P. Lortng. 
Augustus Hemenway. 

lltrtctorg. 

Rev. Paul Revere Frothlngham, 294 Beacon Street. 
Babson S. Ladd, 10 Tremont Street. 
John Ritchie, 3 Hancock Avenue. 

Professor R. H. Richards, Massachusetts Institute of Technology. 

Richard W. Hale, 60 State Street. 

Rosewell B. Lawrence, 745 Tremont Building. 

Albert S. Parsons, Lexington. 

Henry Copley Greene, 354 Marlborough Street. 

Helen B. Merriman (Mrs. Daniel Merriman), 73 Bay State Road. 

Ethel H. Crane (Mrs. Joshua Crane, Jr.), Westwood, Mass. 

Roger D. Swaim, 60 State Street, Boston. 



THE PRESIDENT REV. PAUL REVERE FROTH- 
INGHAM'S ADDRESS AT THE ANNUAL 
MEETING, JANUARY 20, 1909. 



It has been the custom in past years for the President at the 
annual meeting to make an address dealing with the general 
subject of the progress of our cause. Year by year there would 
seem to be less reason for doing this, as the advances we are 
making, while steady, are largely unperceived, and, while con- 
siderable, are not of the kind to attract much notice. Indeed, 
we have, as it appears to me, outgrown the period of argument 
and lived beyond the stage at which it is necessary to advocate, 
with vehemence, our cause. What we need at the present time 
is to furnish people with information in regard to the particu- 
lars and methods of cremation. A difficulty which we con- 
stantly encounter is ignorance on the matter. People imagine 
that there are obstacles to be overcome, and at no time so 
much as in a period of sorrow is it so easy to do the conven- 
tional or customary thing. It often happens, as I go about 
from place to place, that I am asked for information on this 
point, and the Clerk, in answer to my appeals, has frequently 
sent out literature to enlighten people. 

What I have to suggest, therefore, on this occasion is an 
added activity in these directions. I believe that we might 
wisely advertise in several local newspapers or in periodicals 
which have a circulation in New England, stating that crema- 
tion literature will be sent free, upon application to our Clerk. 



6 



One of the most active branches of church work at the present 
time is carried on by what is known as the Post-office Mission. 
This consists in advertising through' various columns that re- 
ligious literature of one kind or another will be sent free upon 
application. It is wonderful how many requests are received, 
and how many books and tracts are sent out in reply. It is 
an interesting fact that people like to get things free, no matter 
what the nature of the thing may be. I venture, therefore, to 
call this matter to the attention of the Directors, hoping that in 
this way the obstacles may be removed from people's paths 
which oftentimes are allowed to interfere with what would be 
their wishes. 

So far as the general progress of our cause is concerned, 
there is little, as I have said, which requires to be emphasized. 
There are certain movements which go forward quietly, and 
suddenly surprise us by the advances they have made. This 
is the case, for instance, with so great a cause as that of Inter- 
national Good-will and Peace. People often argue as regards 
the horrors and barbarities of war. They emphasize the cost 
of navies, and estimate how many colleges or universities could 
be endowed or built by what it costs to construct a single battle- 
ship, and how many ministers' salaries could be paid by the 
expense of sending our fleet around the world. And all this, 
perhaps, is well. But in the mean time, along unseen ways, 
the cause of Internationalism is promoted. We do things in 
a hundred directions, not in national ways, but in international 
ways. We are not content with national societies of philan- 
thropists or architects, or physicians or of educators, even, but 
in all these departments we have organized international soci- 
eties. Imperceptibly, therefore, and quietly the cause of good 
will comes to be promoted. 



7 



And thus it is as regards this special movement to which our 
interests are given. We do not need to argue about it, nor 
constantly to express our reasons for believing it the more excel- 
lent way. The very growing intelligence of people is working 
for us, and we may safely put our trust in the general progress 
of intelligence. 



TREASURER'S REPORT. 



The year 1907 marked the largest number of cremations in 
the history of the Society, and was an increase such as we 
could hardly expect to maintain. The cremations for the past 
year have, however, fallen below that number by one only, 
and are 275 in number. This is very encouraging. Cremations 
at Mt. Auburn were 243 in number, an increase of 33 over 
1907. 

During the year a new granolithic floor was built in the 
retort-room, and the interior of the chapel, retort-room, and 
halls redecorated and much improved in appearance. New 
portieres will soon be hung in the rear of the chapel. 

A circular and pamphlets were sent to all undertakers in 
New England. 

During the year 26 niches in the Columbarium were sold, 
bringing in $1,329. The total number of niches sold is now 
77. Perpetual care for 21 urns was paid for, making with 
those previously in our care 49. There was also $220 re- 
ceived for temporary storage of urns. There are unsold 181 
niches of 725 urn capacity, listed at $15,820. 

The receipts from cremations show a decrease of $55 over 
receipts in 1907. This is due to the smaller number of crema- 
tions, and the payment of medical examiner's fees in thirty- 
three cases where the death occurred outside the State. 

The accounts seem satisfactory. 



9 



SUMMARY OF FINANCIAL OPERATIONS FROM DECEMBER 
31, 1907, TO DECEMBER 31, 1908, OUTSIDE OF THE INCOME 



ACCOUNT. 

Inceease of Assets. 

Land $197.10 

Buildings 1,635.09 

Increase in stock of urns . . '. 204.77 

Increase in value of unexpired insurance .94 

Columbarium (construction) 425.55 

Cash increased 2,352.39 

$4,815.84 

Decrease of Liabilities. 

Charged to advance payments for incineration 210.00 

$5,025.84 

Increase of Liabilities. 

Capital stock $50.00 

Special Fund New England Cremation Society (proceeds of sale of 

Quarter- Century of Cremation) 3.00 

Incineration Fund, payments in advance 93.00 

Perpetual care contracts 430.00 

Columbarium sales 1,329.00 

$1,905.00 

Increase of General Profit and Loss. 

Increase over December 31, 1907 $3,120.84 

$5,025.84 



CONDENSED INCOME ACCOUNT. 



Receipts. 

1907. 1908. Decrease. Increase. 

Cremations $8,130.00 $8,075.00 $55.00 

Profit on urns 219.16 217.26 1.90 

Interest 90.38 I 44-94 $54-56 

$8,439-54 $8,437-20 



IO 



Payments. 





• • • $4,579- 8 5 


$4,3 8l -°3 


$198.82 


Insurance 


. . . 92.16 * 


83.06 


9.10 


General expenses . . . 


. . . 483-42 


600.14 




Publicity 


• • • 259.93 


252.13 


7.80 




$5,415.36 


$5,316.36 




Net earnings carried to profit and loss . . . 


$3,120.84 





TRIAL BALANCE. 



Assets. 

Land account $13,671.15 

Building account 27,983.08 

Urns, stock on hand 688.62 

Cash 8,366.53 

Unexpired insurance (estimated value) 209.31 

Columbarium 8,934.45 

$59,853.14 

Liabilities. 

Capital stock $43,240.00 

Special Fund, New England Cremation Society 1,280.29 

Advance payments, Incineration Fund 2,341.57 

Perpetual care contracts 923.00 

Columbarium sales account 4,374.00 

Profit and loss account 7,694.28 



$59,853-i4 

Respectfully submitted, 



RICHARD W. HALE ; 

Treasurer, 



1 1 



Rabbi Fleischer recently said: — 

"It is high time that cremation for the dead be adopted by all 
people. Cremation is the only decent and respectable way of 
disposing of dead bodies. We should know better than to 
bury 7 our dead in the earth, where the remains soon mould and 
are subject to the chemical actions of the earth. 

"I mean to have my body cremated. Cremation would do 
away entirely with the gruesome aspect of death which ceme- 
teries present to us. I am in favor of gradually doing away 
with cemeteries entirely." 



12 



TABLE SHOWING CREMATIONS IN MASSACHUSETTS 
TO DATE. 



i Massachusetts Mt. Auburn Cemetery, 

Year. Cremation Society. began in 1900. Total. 

1894 87 — 87 

1895 88 — 88 

1896 135 — 135 

1897 160 — 160 

1898 167 — 167 

1899 2 3° — 2 3° 

1900 188 50 238 

1901 171 119 290 

19 02 2I 9 !34 353 

i9°3 22 4 153 377 

1904 211 180 391 

i9°5 22 7 183 410 

1906 238 163 401 

1907 276 210 486 

19 08 2 75 2 43 5*8 

Total 2,896 i,435 4,33 1 



Massachusetts 
Cremation Society 



Sixteenth 
Annual 
Report 
for tHe year 
1909 



Addresses at the Annual Meeting 



MASSACHUSETTS 
CREMATION SOCIETY 



SIXTEENTH ANNUAL REPORT 
FOR THE YEAR 
1909 



BOSTON 

F. E. Bacon & Co., Printers, 167 Oliver Street 
1910 

• \«\* 



Gift 

ThoScr 



THE MASSACHUSETTS CREMATION SOCIETY 



Rev. Paul Revere Frothingham, President, 294 Beacon Street. 
John Ritchie, Vice-President, 3 Hancock Avenue. 
Richard W. Hale, Treasurer, 60 State Street. 
Roger D. Swaim, Clerk, 60 State Street. 

Rev. Edward H. Hall. 
President Charles W. Eliot. 
Right Rev. William Lawrence. 
Miss Katharine P. Loring. 
Augustus Hemenway. 

SMrectors 

Rev. Paul Revere Frothingham, 294 Beacon Street. 
Babson S. Ladd, 10 Tremont Street. 
John Ritchie, 3 Hancock Avenue. 

Professor R. H. Richards, Massachusetts Institute of Technology. 

Richard W. Hale, 60 State Street. 

Rosewell B. Lawrence, 745 Tremont Building. 

Albert S. Parsons, Lexington. 

Henry Copley Greene, 354 Marlborough Street. 

Helen B. Merriam (Mrs. Daniel Merriam), 73 Bay State Road. 

Ethel H. Crane (Mrs. Joshua Crane, Jr.), Westwood, Mass. 

Roger D. Swaim, 60 State Street, Boston. 



THE PRESIDENT REV. PAUL REVERE FROTHING- 
HAM'S ADDRESS AT THE ANNUAL MEETING, 
JANUARY 19, 1910 



As we come together for our annual meeting there is much 
to encourage us in the condition of society and in the move- 
ment as a whole. The cause we represent is growing con- 
stantly in favor. Crematories are being multiplied and col- 
umbariums being built. At present there are 39 crematories 
in the United States and 5 in process of construction; of these 
our crematory stands fourth in the number of cremations for 
the last five years. New York, San Francisco and Oakland, 
California, alone surpass us. It is interesting to notice that 
there have been, up to January 1, 1909, 48,399 cremations in 
the whole of the United States. Of these 2,896 took 
place at Forest Hills. Our record for the last five years 
is interesting. 

In 1905 there were 22 7 cremations 

" 1906 " " 238 

44 1907 " " 276 

" 1908 " " 275 

" 1909 again our greatest number — 276. 

In other countries progress likewise has been made. Within 
the past ten years cremations in England have nearly doubled, 
and it is an interesting fact that the most distinguished 
Englishman who died last year, the famous novelist, George 
Meredith, was cremated. In Germany, while there were less 



8 



than 4,000 cremations in 1907, there were more than 5,000 in 
1908. 

As regards the cause itself, there are two things always to 
be emphasized: First, the beauty of the way we represent, 
and second, the barbarism of the common practice of burial. 
In Greece, in the old days, it was considered an honor to be 
burned, and I have seen it stated that this honor was denied 
only to three classes of people: to suicides, to little children, 
and to people who had been struck by lightning. 

As regards the barbarism of the older method there is little 
that I need to say. We cannot be reminded too often that 
the earth is for the living, not the dead. Near Chicago some 
four thousand acres of valuable land already have been ren- 
dered useless by being set apart for cemeteries. Yet Chicago 
is among the newest cities, and if this use of land continues 
there is no telling where it may not reach. Near New York 
within a radius of twenty miles there are 111 cemeteries which 
actually cover more than 10,000 acres of land. Here with us 
Mount Auburn and Forest Hills are becoming surrounded by 
houses, and almost may be included within the city's limits. 
It is time for us, therefore, to push our cause. By speaking 
of it when we may, and calling attention to the strides which 
it has made, we shall do much without doubt to influence 
people and persuade them to the position which is ours. 



TREASURER'S REPORT 



Cremations during the past year, 1909, have equalled our 
record, and were 276 in number. Mount Auburn Cemetery 
reports 254, an increase of 11 over 1908. The total in the 
state was thus 530. We hope to begin to see the coming year 
the result of the extended advertising just finished. This ad- 
vertising was started in August, and quotations from remarks 
of prominent people, with a notice that literature would be 
sent free on application, were published in most of the leading 
newspapers of New England at frequent intervals up to the 
middle of November. The cost of this and of printing the 
pamphlets sent out is the cause of the large increase in the 
Publicity Account. 

In reply we received requests from and sent out literature 
to about five hundred applicants. Their addresses have been 
preserved as a mailing list. 

One of the retorts was remodeled during the year, and new 
burners installed, in an attempt to use a cheaper oil. The 
experiment has not been entirely successful, but we are still 
working on the proposition, and the new burners are more 
effective than the old. 

Under the vote of the Directors the Treasurer made several 
loans during the year, and the interest account shows an in- 
crease as a result. 

Thirty-four niches in the Columbarium were sold, making 
the total number now sold 111. Perpetual care for 26 urns 



10 



was arranged for, and the total number now in our care on this 
basis is 75. The payments for annual care had formerly been 
kept in this account, but those on which our obligation has 
expired have now been transferred to Income, and the cur- 
rent payments to a new account which is closed into Income 
annually as the obligation expires. 

A portrait of our late President, Dr. James R. Chadwick, 
has been hung at the Crematory, and is a valuable addition. 

At the suggestion of Mrs. John Storer Cobb the Treasurer 
communicated with public libraries and college libraries 
throughout the country and sent copies of "A Quarter Century 
of Cremation" to such as replied that the book would be 
appreciated. 

The Treasurer's accounts for 1908 were duly audited by 
Mr. J. W. Buhlert, and in like manner the accounts for 
1909 will be submitted to him. 



11 



SUMMARY OF FINANCIAL OPERATIONS FROM DECEM- 
BER 31, 1908, TO DECEMBER 31, 1909, OUTSIDE OF 
THE INCOME ACCOUNT. 

Increase of Assets 

Buildings $260.04 

Urns 107.5? 

Columbarium 314.15 

Bills receivable 3,500.00 

Cash 513.69 

$4,695.47 

Decrease of Liabilities 

Incineration Fund $150.00 

Perpetual care contracts, payments for annual 
care on which liability has expired, trans- 
ferred to Income . . . 306.00 

Perpetual care contracts, payments for cur- 
rent annual care transferred to new ac- 
count (Payments for Annual Care) . . . 159.00 

615.00 

Decrease of General Profit and Loss 
By writing off depreciation 8,588.68 

$13,899.15 

Decrease of Assets 

Land (by depreciation written off) $3,671.15 

Buildings (by depreciation written off) . . 2,983.68 
Columbarium (by depreciation written off ) . 1,851,75 

Unexpired insurance 7.77 

$8,613.75 

Increase of Liabilities 
Special Fund, New England Cremation 
Society, by sale of Quarter-Century of 

Cremation $ 3.00 

Incineration Fund, payments in advance . 90.00 

Perpetual care contracts 512.00 

Columbarium sales 1,915.00 

Annual care, payments 211.00 

2,731.00 

Increase of General Profit and Loss 
Increase over December 31, 1908 2,554.40 

$13,899.15 



12 



CONDENSED'INCOME ACCOUNT 



1908 1909 Increase Decrease 

Cremations .... $8,075.00 $8,055.00 $20.00 

Profit on Urns . . . 217.26 352.09 $134.83 

Interest 144.94 246.07 101.13 

Annual Care pay- 
ments on which 

time has expired . 349.00 349.00 



$8,437.20 $9,002.16 
Payments 

Operation ..... $4,381.03 $4,352.86 $28.17 

Insurance 83.06 78.82 4.24 

General Expense . . 600.14 856.71 256.57 

Publicity 252.13 1,159.37 907.24 



$5,316.36 $6,447.76 
Net earnings . . . $3,120.84 $2,554.40 $566.44 



13 



TRIAL BALANCE 



Assets 

Land $10,000.00 

Buildings 25,260.04 

Columbarium 7,296.85 

Bills receivable 3,500.00 

Urns 796.21 

Unexpired Insurance 201.54 

Cash 8,880.22 

$55,934.86 

Liabilities 

Capital . $43,240.00 

Special Fund, New England Cremation 

Society 1,283.29 

Incineration Fund 2,281.57 

Perpetual Care Contracts 970.00 

Columbarian sales of niches 6,289.00 

Payments for Annual Care 211.00 

Profit and loss 1,660.00 

$55,934.86 



Respectfully submitted, 



January 19, 1910. 



RICHARD W. HALE, 

Treasurer. 



14 



4 The condition of many old graveyards, the neglect of 
tombs, and their possible desecration, are a shock to a rever- 
ent spirit. Such risks are reduced by cremation. All the de- 
tails of the service and the incineration are consistent with 
reverence." 

RT. REV. WM. LAWRENCE, 

Bishop of Massachusetts. 



15 



TABLE SHOWING CREMATIONS IN MASSACHUSETTS 
TO DATE 



Massachusetts Mt. Auburn Cemetery 

Year Cremation Society began in 1900 Total 

1894 87 — 87 

1895 88 — 88 

1896 135 — 135 

1897 160 — 160 

1898 167 — 167 

1899 230 — 230 

1900 188 50 238 

1901 171 119 290 

1902 219 134 533 

1903 224 153 377 

1904 211 180 391 

1905 227 183 410 

1906 238 163 401 

1907 276 210 486 

1908 275 243 518 

1909 276 254 530 



3,172 1,689 4 861 



M a ss achusetts 
Cremation Society 

— "IT 

Seventeenth 
Annual 
Report 
for tHe year 
1 9 1 O 



Addresses at the Annual Meeting 



MASSACHUSETTS 
CREMATION SOCIETY 



SEVENTEENTH ANNUAL REPORT 
FOR THE YEAR 
1910 



BOSTON 

F. E. Bacon & Co., Inc., Printers, 255 Atlantic Avenue 

1911 







THE MASSACHUSETTS CREMATION SOCIETY 



Rbv.[Paul Revere Frothingham, President, 294 Beacon Street. 
John Ritchie, Vice-President, 3 Hancock Avenue. 
Richard W. Hale, Treasurer, 60 State Street. 
Roger D. Swaim, Clerk, 60 State Street. 

•fconotarg Vice^prestoents 

Rev. Edward H. Hall. 
President Charles W. Eliot. 
Right Rev. William Lawrence. 
Miss Katharine P. Loring. 
Augustus Hemenway. 

Directors 

Rev. Paul Revere Frothingham, 294 Beacon Street. 
Babson S. Ladd, 10 Tremont Street. 
John Ritchie, 3 Hancock Avenue. 

Professor R. H. Richards, Massachusetts Institute of Technology. 

Richard W. Hale, 60 State Street. 

Rosewell B. Lawrence, 745 Tremont Building. 

Albert S. Parsons, Lexington. 

Henry Copley Greene, 354 Marlborough Street. 

Helen B. Merriman (Mrs. Daniel Merriman), 73 Bay State Road. 

Ethel H. Crane (Mrs. Joshua Crane, Jr.), Westwood, Mass. 

Roger D. Swaim, 60 State Street, Boston. 



CREMATION — SOME ASPECTS OF ITS 
RELATION TO THE STATE 



In addition to his report as Treasurer, which follows, it 
seems to the Treasurer worth while this year to make cer- 
tain general remarks which arise out of his experience as the 
Executive Manager of the property of the society. 

The corporation has never failed in any year since it got 
fairly started to earn a substantial amount above its expenses. 
Looking back over the whole history of its finances it has 
earned a fair and moderate rate of return on the money in- 
vested, but the constant demands for progress have ab- 
sorbed this up to the present time. Of course, as compared 
with earth burial, the fact that we pay taxes has been mate- 
rial and important. From the point of view of the things 
for which cremation exists and is worth while the Treasurer 
regards this as highly desirable. If the new method can 
compare with the old and carry with it the additional ad- 
vantage that it does not need to be subsidized by the State, 
there is certainly an additional argument for its existence. 
Every piece of property which is exempt from taxation and 
which is permanently dedicated to charitable uses dimin- 
ishes the quantity of effective property in the community. 
But in our case not only do we pay taxes on what we have, 
but also there is no probability that we will increase the 
amount of property which we withdraw from the use of the 
living and appropriate it, as cemeteries do, for the dead and 
gone. 



8 



One of the elements which is made plain in the same way 
by the financial history of the corporation from the start is 
the progress in economy and while, as always, it seems as if 
the limits of such progress had nearly been reached, yet on 
the other hand that is probably a condition common to 
every active enterprise of the present day and a condition 
in^respect of which we shall strive to be agreeably disap- 
pointed hereafter. 

The construction of the Columbarium stands upon a 
somewhat different footing and, looking forward in the 
same way to the future development of the enterprise as a 
public servant, the question arises whether the Columba- 
rium will not have to be differently treated to some extent. 
Those who place urns within it expect and have a right to 
require an obligation to give the service permanently. The 
experience of cemeteries teaches that in connection with 
permanent service, even where there are no taxes to pay, 
the annual demands for due care require a perpetual care 
fund. So far the corporation has created such a fund in 
substance by the investment of its receipts from the Colum- 
barium; for instance, in the house which has just been erected 
upon the grounds and will be rented to the Superintendent 
and his assistant. But there may be hereafter a serious 
question for consideration whether crematories do not need 
legislation something like the legislation which is given to 
cemeteries, not for the protection or subsidy of the things 
which they do from day to day, but for the orderly develop- 
ment of the principle of the Columbarium, so that whatever 
they do in that respect may be recognized by law as both 
permanent and safe and equal at least in its advantages to 
the permanence and safety which may now be found in 



9 



cemetery lots. The example of one family which has erected 
upon its cemetery lot near Boston a private Columbarium of 
its own indicates that in that way also a permanent solution 
of the need of a satisfactory perpetual place for urn burial 
may be found in the existing cemeteries as well as in the 
columbariums. But the physical conditions forbid any ex- 
tensive development of the private columbarium on cemetery 
lots. The care which such places need can only be given 
under collective management. 

Even after allowing for a reasonable and safe final provision 
for the Columbarium proper, it would seem probable that the 
limit of future large demands for the investment of capital in 
the crematory had about been reached. If that shall prove 
to be so, another considerable advantage of cremation will 
come into play and the money invested in it will be given a 
moderate return; perhaps not as great as a return upon in- 
vested capital proper, but, it is to be hoped, sufficient to 
solve future needs for the investment of capital by the more 
desirable method of having the money added from the sales 
of stock to people who would be willing to help cremation 
forward if it does not actually diminish their income. While 
the Board of Directors have taken no action upon the matter 
yet, and it has not been laid before them for their serious 
consideration, the prospect of giving some return on the 
investment is safer and more interesting than it has been at 
any stage in the history of the corporation. 



TREASURER'S REPORT 



The cremations in the past year have been 281 in number, 
an encouraging increase over previous years. At Mt. Auburn 
Cemetery there were 253, a slight decrease, and at Spring- 
field, at the new crematory of the Springfield Cemetery Asso- 
ciation, started on Oct. 8, 1910, there were 20, making the 
whole number for the state 554. 

The second retort was remodeled during the year with 
beneficial results. 

In view of the talk about the high cost of living, the Treas- 
urer is gratified to report that he has been able to decrease 
the cost of cremation. It is doubtful whether it will be fea- 
sible or even fair to the shareholders to decrease the fee for 
cremation, but we have been able to avoid increasing it, to 
avoid in our charges increased fees created by new State 
Board of Health regulations, and to provide funds to extend 
and secure our performance of our duty to the community. 
The present Treasurer took office on April 15, 1904. For 
the preceding two years the net earnings had averaged 22% 
of gross earnings and 3 9-10% on stock, and the cost of oil 
per cremation averaged $3.28. This was under efficient and 
satisfactory management. But since then the need of econ- 
omy and the consequent scientific improvement of methods 
of cremation has gone so far that in the year 1910 the net 
earnings were 39% of gross, and 8-|% on stock, and the cost 
of oil per cremation was $.35. 

The house for the Superintendent and his assistant, built 
on the crematory grounds from an appropriate and tasteful 



11 



design by Messrs. Fox and Gale, was completed on Dec, 1> 
1910. Besides being an addition to the architectural feat- 
ures of the grounds, this will secure better supervision of the 
premises and the Society will derive income from its rental 
to the employees. 

The surplus funds on hand have been kept invested by the 
Treasurer, resulting in a material increase in income. 

In the Columbarium 26 niches were sold, making the total 
number now sold 237. Perpetual care for 22 urns was ar- 
ranged for and the total number now in our care on this 
basis is 97. 

The Treasurer's accounts for 1909 and also for 1910 have 
been duly audited by Mr. J. W. Buhlert. 



SUMMARY OF FINANCIAL OPERATIONS FROM DECEM- 
BER 31, 1909, TO DECEMBER 31, 1910, OUTSIDE OF 
THE INCOME ACCOUNT 



Increase of Assets 

Buildings Crematory $ 265.90 

House . 8,949.87 

Columbarium 401.80 

Urns 96.74 

Unexpired Insurance 2.50 

Bills receivable 4,537.27 

$14,254.08 

Decrease of Liabilities 
Incineration Fund 90.00 

$14,344.08 

Decrease of Assets 
Land, by transfer to House Account .... $ 750.00 

Cash 8,150.22 

8,900.22 

Increase of Liabilities 

Perpetual Care Contracts $ 210.00 

Columbarium Sales 1,590.00 

Special Fund, New England Cremation 

Society 1.00 

Annual Care, Contracts for 1911 37.00 $1,838.00 



$10,738.22 

Increase in General Profit and Loss Account . . . 3,605.86 



$14,344.08 



13 



CONDENSED INCOME ACCOUNT 



Receipts 

1909 1910 Increase Decrease 

Cremations $8,055.00 $8,140.00 $85.00 

Profit on Urns 352.09 265.10 $86.99 

Interest 246.07 346.36 100.29 

Annual Care 349.00 253.00 96.00 

House Rent 45.00 45.00 



$9,002.16 $9,049.46 $230.29 $182. 99 
Payments 

Operation $4,352.86 $4,083.69 $269.17 

Insurance 78.82 83.23 4.41 

General Expense .... 856.71 932.86 76.15 

Publicity 1,159.37 343.82 805.55 



$6,447.76 $5,443.60 $80.56 $1,074.72 
Net earnings 2,554.40 3,605.86 1,051.46 



14 



Trial Balance 
Assets 

Land $ 9,250.00 

Buildings 25,525.94 

Columbarium 7,698.65 

House 8,949.87 

Urns 892.95 

Unexpired Insurance 204.04 

Cash 730.00 

Bills receivable 8,037.27 

$61,288.72 

Liabilities 

Capital Stock $43,240.00 

Columbarium sales of niches 7,879.00 

Perpetual Care Contracts 1,180.00 

Special Fund, New England Cremation 

Society 1,284.29 

Incineration Fund 2,191.57 

Annual Care Contracts 248.00 

Profit and loss 5,265.86 

$61,288.72 

Respectfully submmitted, 



RICHARD W. HALE, 

Treasurer. 



15 



"The condition of many old graveyards, the neglect of 
tombs, and their possible desecration, are a shock to a rever- 
ent spirit. Such risks are reduced by cremation. All the 
details of the service and the incineration are consistent with 
reverence/ ' 

RT. REV. WM. LAWRENCE, 

Bishop of Massachusetts. 



16 



TABLE SHOWING CREMATIONS IN MASSACHUSETTS 

TO DATE 

Massachusetts Mt. Auburn Springfield 
Cremation Cemetetery Cemetery 



Year Society began in 1900 began Oct. 1910 Total 

1894 87 — — 87 

1895 88 — — 88 

1896 . 135 — — 135 

1897 160 — — 160 

1898 167 — — 167 

1899 230 — 230 

1900 188 50 — 238 

1901 171 119 — 290 

1902 219 134 — 353 

1903 , 224 153 — 377 

1904 211 180 — 391 

1905 ........ 227 183 — 410 

1906 238 163 — 401 

1907 276 210 — 486 

1908 275 243 — 518 

1909 276 254 — 530 

1910 . 281 253 20 554 



3,453 1 ? 942 20 5,415 



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